WORLD TRADE  
ORGANIZATION  G/VAL/W/124/Rev.1 
14 October 2009 
 (09-5020) 
Committee on Customs Valuation  
  
 
NINTH ANNUAL REVIEW OF THE IMPLEMENTATION AND 
OPERATION OF THE AGREEM ENT ON IMPLEMENTATION 
OF ARTICLE VII OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
 
Background Working Document by the Secretariat
 
 
Revision  
  
 This revised working document is circulated by the Secretariat in preparation for the completion 
of the ninth annual review of th e implementation and ope ration of the Agreemen t on Implementation of 
Article VII of the General Agreem ent on Tariffs and Trade 1994 (the Agreement).  This review was 
suspended at the Committee's meeting on 6 October 2003.  This revision is an  updated version of the 
ninth review to include the work of the 6 October 2003 meeting of the Committee.   
 
_______________ 
  
 
 Article 23 of the Agreement provides that "the Committee shall review annually the 
implementation and operation of this Agreement taking into ac count the objectives thereof". 
  The main objectives of the Agr eement are those listed  in the General Introductory Commentary.  
The annual review of the Committee should cove r the implementation and ope ration of the Agreement 
in the light of its objectives and specific obligations.  G/VAL/W/124/Rev.1 
Page 2  
 
   The contents of this document are as follows: 
  Page
 
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER STATUS..............................................................................................................3  
(a) WTO Members (146).............................................................................................................. ....3 
(b) Delayed Application and Reservations.......................................................................................4  
(i) Article 20.1 (delayed application of the provisions of the Agreement).......................................4  
(ii) Article 20.2 (delayed application of the computed value method) (19)......................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)(3)..........................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (5) ......................................4  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (52) ......................................................................................................... .........4  
(vi) Annex III, paragraph 4 (reservation to apply Ar ticle 5.2 whether or not the importer 
so requests) (50).............................................................................................................. ............5  
(c) Observer Govern ments (31)...................................................................................................... ..5 
(d) Observer International Organizations (6) ...................................................................................5  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION......................6  
III. MEETINGS OF THE COMMITTEE ....................................................................................6  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................6  
(a) Texts of national legislation.................................................................................................. ......6  
(b) Checklist of issues ............................................................................................................ ..........6  
(c) Examination of national legislation ............................................................................................ 6 
(d) Information on the application of the Committee Decisions ......................................................6  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF THE AGREEMENT ..............................................................................................7  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................7  
VII. TECHNICAL ASSISTANCE ..................................................................................................7  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT .........................7  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION ...................................................................................................................... ......7
 
X. CONSULTATION AND DISPUTE SETTLEMENT............................................................8  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................8  
  G/VAL/W/124/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (146) 
Albania Georgia Niger 
Angola Germany Nigeria 
Antigua and Barbuda Ghana Norway Argentina Greece Oman 
Armenia Grenada Pakistan 
Australia Guatemala Papua New Guinea Austria Guinea Bissau Paraguay 
Bahrain Guinea, Rep. of Peru 
Bangladesh Guyana Philippines Barbados Haiti Poland 
Belgium Honduras Portugal 
Belize Hong Kong, China Qatar Benin Hungary Romania 
Bolivia Iceland Rwanda 
Botswana India Saint Kitts and Nevis 
Brazil Indonesia Saint Lucia 
Brunei Darussalam Ireland Saint Vincent & Grenadine Bulgaria Israel Senegal 
Burkina Faso Italy Separate Customs Territory of  
Burundi Jamaica   Taiwan, Penghu, Kinmen, and   Matsu Cameroon Japan Sierra Leone 
Canada Jordan Singapore 
Central African Republic Kenya Slovak Republic Chad Korea Slovenia 
Chile Kuwait Solomon Islands 
China Kyrgyz Republic South Africa Colombia Latvia Spain 
Congo Lesotho Sri Lanka 
Congo, Democratic Rep. of the  Liechtenstein Suriname Costa Rica Lithuania Swaziland 
Côte d'Ivoire Luxembourg Sweden 
Croatia Macao, China Switzerland Cuba Madagascar Tanzania 
Cyprus Malawi Thailand 
Czech Republic Malaysia Togo 
Denmark Maldives Trinidad and Tobago 
Djibouti Mali Tunisia Dominica Malta Turkey 
Dominican Republic Mauritania Uganda 
Ecuador Mauritius United Arab Emirates Egypt Mexico United Kingdom 
El Salvador Moldova United States 
Estonia Mongolia Uruguay European Community Mo rocco Venezuela, The Bolivarian Rep. of 
Fiji Mozambique Zambia 
Finland Myanmar Zimbabwe Former Yugoslav Rep. of Macedonia Namibia  
France Netherlands  
Gabon New Zealand  Gambia Nicaragua  G/VAL/W/124/Rev.1 
Page 4  
 
  (b) Delayed Application and Reservations 
This table reflects the situation with respect to special and differential treatment provisions 
available for developing country Members as at 31 December 2003.  These provisions have been 
invoked as follows:  (i) Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
(ii) Article 20.2 (delayed application of the computed value method) (19) 
Bolivia 
Cameroon 
Côte d'Ivoire 
Dominican Republic Ecuador Egypt  El Salvador Guatemala 
Haiti 
Jamaica 
Kuwait Madagascar Mauritania Myanmar Senegal 
Sri Lanka 
Tanzania 
Tunisia United Arab Emirates 
 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)(3) 
Haiti (WT/L/439) 
Sri Lanka (G/VAL/52) United Arab Emirates (G/VAL/55) 
 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (5) 
Dominican Republic (WT/L/442) 
El Salvador (WT/L/476) Guatemala (G/VAL/43) Sri Lanka (G/VAL/53) 
Madagascar (WT/L/408) 
 
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (52) 
Argentina
1 Guyana Niger 
Bahrain Haiti Pakistan 
Bangladesh Honduras Peru1 
Brazil1 India1 Philippines 
Brunei Darussalam Indonesia Senegal Burkina Faso Israel Sri Lanka Cameroon Jamaica Thailand 
Chile Kenya Togo 
Colombia Madagascar Tunisia Costa Rica Maldives Turkey
1 
Côte d'Ivoire Malawi1 Uganda 
Djibouti Malaysia United Arab Emirates Dominican Republic Mali Uruguay 
                                                     
 
1 These Members maintain in the WTO the special an d differential treatment provisions invoked under 
the Tokyo Round Agreement th rough Decision WT/L/38.  G/VAL/W/124/Rev.1 
 Page 5 
 
 
  Ecuador Malta Venezuela, The  
Egypt Mexico1   Bolivarian Rep. of   
El Salvador Morocco1 Zambia 
Gabon Myanmar Zimbabwe1 
Guatemala Nicaragua  
 
(vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (50) 
Argentina1 Egypt Malaysia Thailand 
Bahrain El Salvador Mali Togo 
Bangladesh Gabon Malta Tunisia 
Brazil1 Guatemala Mexico1 Turkey1 
Brunei Darussalam Guyana Morocco1 Uruguay 
Burkina Faso Haiti Myanmar Venezuela, The  Cameroon Honduras Nicaragua   Bolivarian Rep. of 
Chile India
1 Niger Zambia 
Colombia Indonesia Nigeria Zimbabwe1 
Costa Rica Israel Pakistan  Côte d'Ivoire Jamaica Peru
1  
Djibouti Kenya Philippines  Dominican Republic Madagascar Senegal  
Ecuador Maldives Sri Lanka  
 (c) Observer Governments (31) 
Algeria Nepal 
Andorra Russia n Federation 
Azerbaijan Samoa 
Bahamas Sao Tome and Principe Belarus Saudi Arabia Bhutan Seychelles Bosnia and Herzegovina Sudan Cambodia Tajikistan 
Cape Verde Tonga 
Equatorial Guinea Ukraine Ethiopia Uzbekistan Former Yugoslavia  Republic Vanuatu 
Holy See Vietnam 
Kazakhstan Yemen 
Laos Yugoslavia – Fed. Rep. of Lebanon  
 (d) Observer International Organizations (6)
2 
World Customs Organization 
IMF UNCTAD ACP 
IADB World Bank 
 
                                                     
 
2 These organizations now have official observer status following Agreement in the Committee 
(G/VAL/M/5) and Agreements between the World Bank and the IMF with the WTO (WT/L/195). G/VAL/W/124/Rev.1 
Page 6  
 
  II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairperson:  Mr. Ivan Lee (Hong Kong, China) 
 
III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held three formal meetings.  The meeting on 
28 February (G/VAL/M/34) was chaired by Mr. Ra imundas Karoblis (Lithuania);  the meeting on 
23 May and 22 July (G/VAL/M/35) was chaired by  Mr. Karoblis and Mr. Ivan Lee (Hong Kong, 
China);  and the meeting on 6 October 2003 (G/VAL/M/36) was chaired by Mr. Lee.   
 
IV. NATIONAL LEGISLATION PRESENTED 
(a) Texts of national legislation 
 Article 22  of the Agreement requires each Memb er to inform the Committee of any changes in 
its laws and regulations relevant to the Agreem ent and in the administration of such laws and 
regulations.  At its fi rst meeting, on 12 May 1995, the Comm ittee agreed on procedures for the 
notification of national legislation (G/V AL/M/1, paragraphs 29-35, 71 and 72). 
 
 During the reporting period, the following co mmunications and texts ha ve been submitted: 
 
Armenia (G/VAL/N/1/ARM/1) Australia (G/VAL/N/1/AUS/2) Bolivia (G/VAL/N/1/BOL/1) 
Chile (G/VAL/N/1CHL/1) China (G/VAL/N/1/CHN/2 and 3) 
Morocco (G/VAL/N/1/MAR/2) Thailand (G/VAL/N/1/THA/1) 
 
(b) Checklist of issues 
 At its first meeting, on 12 May 1995, the Commit tee agreed on procedures for the submission of 
a checklist of issues (G/VAL/M/1, pa ragraphs 36-39).  The checklist of issues is contained in G/VAL/5.  
 
 During the reporting period, the followi ng communications have been submitted: 
   Armenia (G/VAL/N/2/ARM/1)   Thailand (G/VAL/N/2/THA/1)  
(c) Examination of national legislation 
At its meeting of 23 May, the Committee pursue d its examination of various communications 
and implementing legislations.  The Committee agreed to conclude the examination of amendments to Australia's legislation, and the legislation of Boliv ia, Brunei Darussalam, Chin a, Côte d'Ivoire, Cuba, 
Morocco and Slovakia.  It agreed to revert to the ex amination of the legislation of Burkina Faso and to 
amendments to India's legislation at the next meeting.   
  At the 6 October meeting, the Committee agreed to revert to the examination of the legislation 
of Armenia, Burkina Faso, China, India, and Thailand.  (d) Information on the application of the Committee Decisions 
 Information on the application of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods and of paragrap h 2 of the Decision on the Valuation of Carrier  G/VAL/W/124/Rev.1 
 Page 7 
 
 
  Media Bearing Software for Data Processing Equipm ent (G/VAL/5), made available by Members, was 
summarized in documents G/VAL/W/5/Rev.13.     
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF 
THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the Deci sions relating to the 
interpretation of the Agreement, which had prev iously been adopted by the Tokyo Round Committee 
(G/VAL/M/1, paragraphs 66-67).  The decisions we re reproduced in document G/VAL/5.  No new 
decisions relating to the interpre tation of the Agreement were a dopted during the reporting period. 
 VI. OTHER DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Commit tee adopted other Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are reproduced in document 
G/VAL/5.  The Committee also adopted Decisions that were referred by the Ministers at Marrakesh to the Committee.  The texts of the decisions are cont ained in document G/VAL/ 1. During its February 
meeting, the Committee adopted a De cision granting Sri Lanka a reserv ation to maintain a system of 
minimum values in accordance with paragraph 2, Anne x III (G/VAL/53).  At its meeting on 23 May and   
22 July, the Committee adopted a Decision granting an extension of the delay period in accordance with 
paragraph 1, Annex III to the United  Arab Emirates (G/VAL/55).    
 
VII. TECHNICAL ASSISTANCE 
 The Committee took stock of the seminar on t echnical assistance and capacity-building which 
was held on 6-7 November 2002 and agreed to continue  to discuss the follow-up to this work, in light 
of its work programme on the matter (G/VAL/W/82/Rev.1).  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At its May and October meetings, the Committe e took note of a discussion of India's concerns 
regarding certain aspects of the European Communities valuation policies.     At its 23 May and 22 July meeting, the Co mmittee took note of the responses from the 
Technical Committee on Customs Valuation to the Te rms of Reference for work in relation to its 
mandate in paragraph 8.3 of the Mi nisterial Decision on Implementatio n-Related Issues and Concerns.  
These responses were circulated in G/VAL/54.  The Committee agreed to request the Chairman to report 
to the Chairman of the General Council on the matter , indicating that the Committee would continue its 
consideration of this matter and would report to the General Counc il once this consideration was 
completed.  At the October meeting, the Committe e took note of a report from the Chairman on his 
informal consultations on this matter.   
 
 At its 6 October meeting, the Committee ca rried out its second Transitional Review in 
accordance with paragraph 18 of the Protocol of Accession of the People's Republic of China.  It 
circulated its report to the Council for Trade in Goods in G/VAL/56. 
 
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the May meeting, the representative of th e World Customs Organization (WCO) presented a 
report on the Sixteenth Session of the Technical Committee on Customs Valuation which was held in 
two separate weeks, from 26 – 28 February 2003 and from 28 April – 2 May 2003.  The representative 
introduced the Technical Committee's response (G/VAL/54) to the Terms of Reference provided by the 
WTO Committee with respect to the latter's work on paragraph 8.3 of the Decision on Implementation-G/VAL/W/124/Rev.1 
Page 8  
 
  Related Issues and Concerns.  At  the October meeting, the Committee received a report from the 
Technical Committee on Customs Va luation on its Seventeenth Sessi on which was held from 13-17 
October 2003.   The Committee on Customs Valuation took note of  these reports and expr essed appreciation for 
the continued valuable work of the Technical Committee.  
 
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the period under consideration, Guat emala requested consultations with the 
Government of Mexico pursuant to, inter alia , Article 19 of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs  and Trade 1994 (Agreement on Customs Valuation) 
on certain provisions of the Mexican customs le gislation and the Mexican regulatory framework 
providing for the alleged use of estimated prices, minimum prices, or officially established minimum 
customs values (G/VAL/D/7).  XI. ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  
 The Committee adopted its annual report to the Council for Trade in Goods in accordance with 
the requirements of Ar ticle 23 of the Agreement (G/L/654).    G/VAL/W/124/Rev.1 
 Page 9 
 
 
  ANNEX I 
 
Information on National Legislation  
  Below are listed the references of the documents
1 containing national laws, regulations etc. and 
replies to the Checklist of I ssues received from Members. 
  
Member National legislation Replies to the Checklist of Issues 
Albania  G/VAL/N/1/ALB/1  
Armenia G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Argentina 
 VAL/1/Add.22 + Suppl. 1-4 + 
Suppl.2/Rev.1 
G/VAL/N/1/ARG/1 VAL/2/Rev.2/Add.4 
Australia VAL/1/Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 and 2 VAL/2/Rev.1/Add.12 + Suppl.1 
Bolivia G/VAL/N/1/BOL/1  
Botswana VAL/1/Add.16 (not notified under 
WTO) Not received 
Brazil VAL/1/Add.20 + Suppl.1 
G/VAL/N/1/BRA/ 1, 2, and 3 VAL/2/Rev.2/Add.3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Bulgaria G/VAL/N/1/BGR/1 and 2 G/VAL/N/2/BGR/1 
Burkina Faso G/VAL/N/1/BFA/1  
Canada VAL/1/Add.17 + Suppl.1-3 
G/VAL/N/1/CAN/1 and 2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1 
Chile G/VAL/N/1/CHL/1  
China G/VAL/N/1/CHN/1, 2, and 3  G/VAL/N/2/CHN/1 
Colombia G/VAL/N/1/COL/1 G/VAL/N/2/COL/1 
Costa Rica G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1 
Côte d'Ivoire G/VAL/N/1/CVI/1  
Croatia G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1 
Cuba G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1 
Cyprus VAL/1/Add.26 
G/VAL/N/1/CYP/2 VAL/2/Rev.2/Add.7 
Czech Rep. VAL/1/Add.18 + Suppl.1/ Corr.1-2 
G/VAL/N/1/CZE/1, 2, and 3 VAL/2/Rev.1/Add.15 + Suppl.1 
G/VAL/N/2/CZE/1 
Dominica G/VAL/N/1/DMA/1  
Dominican Rep G/VAL/N/1/DOM/1  
Estonia G/VAL/N/1/EST/1 G/VAL/N/2/EST/1 
EEC VAL/1/Add.2 + Suppl.1-13 + Suppl.1 
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6 
Fiji G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1 
Gabon G/VAL/N/1/GAB/1  
Georgia G/VAL/N/1/GEO/1  
Hong Kong China VAL/1/Add.9 Not applicable 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on 
Customs Valuation. 
 G/VAL/W/124/Rev.1 
Page 10  
 
  Member National legislation Replies to the Checklist of Issues 
G/VAL/N/1/HKG/1 
Hungary VAL/1/Add.6 
G/VAL/N/1/HUN/1 VAL/2/Rev.1/Add.4 
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
India VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/1, 2, and 3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1 + Corr.1 
Indonesia G/VAL/N/ IDN/1 G/VAL/N/2/IDN/1+Corr.1 
Israel G/VAL/N/1/ISR/1+Corr.1 G/VAL/N/2/ISR/1 
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan VAL/1/Add.7 
G/VAL/N/1/JPN/1 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1 
Jordan G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1 
Kenya G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1 
Korea, Rep.of VAL/1/Add.19 + Suppl.1-4+ 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 
G/VAL/N/1/KOR/1and 2 VAL/2/Rev.2/Add.1 + Suppl.1 
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Latvia G/VAL/N/1/LVA/1 G/VAL/N/2/LVA/1 
Lesotho VAL/1/Add.21 + Suppl.1 (not notified 
under WTO) VAL/2/Rev.2/Add.2 
Liechtenstein G/VAL/N/1/ LIE/1 Not applicable 
Lithuania G/VAL/N/1/LTU/1  
Macao G/VAL/N/1/MAC/1 Not applicable 
Madagascar G/VAL/N/1/MDG/1  
Malawi VAL/1/Add.27  
G/VAL/N/1/MWI/1  
Malaysia G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Malta G/VAL/N/1/MLT/1 G/VAL/N/2/MLT/1 
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico VAL/1/Add.25 + Suppl.1-3 
+ Suppl.1/Rev.1 (not notified under WTO) VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 
Moldova G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco G/VAL/N/1/ MAR/1/Rev.1+Corr.1 
G/VAL/N/1/MAR/2 G/VAL/N/2/MAR/1-2 
Namibia G/VAL/N/1/NAM/1  
New Zealand VAL/1/Add.12 + Suppl.1 
G/VAL/N/1/NZL/1 VAL/2/Rev.1/Add.10 
Norway VAL/1/Add.11 +Corr.1 + Suppl.1-2 
G/VAL/N/1/NOR/1 VAL/2/Rev.1/Add.7 
Oman G/VAL/N/1/OMN/1 G/VAL/N/2/OMN/1 
Pakistan G/VAL/N/1/PAK/1  
Panama G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Peru G/AL/N/1/PER/1  
Philippines G/VAL/N/1/PHI/1  
Poland VAL/1/Add.28 
G/VAL/N/1/POL/1 and 2 G/VAL/N/2/POL/1 
Romania VAL/1/Add.8 +  Suppl.1-2 
G/VAL/N/1/ROM/1 and 2 VAL/2/Rev.1/Add.9  G/VAL/W/124/Rev.1 
 Page 11 
 
 
  Member National legislation Replies to the Checklist of Issues 
Senegal G/VAL/N/1/SEN/1  
Separate Customs 
Territory of Taiwan Penghu, Kinmen and Matsu (Taipei, 
Chinese) G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
Slovak Rep VAL/1/Add.18 + Suppl.1/ Corr.1-2 
G/VAL/N/1/SVK/1 and 2 
 VAL/2/Rev.1/Add.15+ Suppl.1 
Slovenia G/VAL/N/1/SVN/1 and 2 G/VAL/N/2/SVN/1 
South Africa VAL/1/Add.15  + Corr.1 + Suppl.1-3 
G/VAL/N/1/ZAF/1 VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1  
Swaziland  G/ VAL/N/2/SWZ/1 
Switzerland VAL/1/Add.5  
G/VAL/N/1/CHE/1 Not applicable 
Thailand G/VAL/N/1/THA/1 G/VAL/N/2/THA/1 
Trinidad and 
Tobago G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia G/VAL/N/1/TUN/1  
Turkey VAL/1/Add.29 
G/VAL/N/1/TUR/1 and 2 G/VAL/N/2/TUR/1 
United States VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1 VAL/2/Rev.1/Add.1 
Uruguay G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Venezuela G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Zambia G/VAL/N/1/ZMB/1  
Zimbabwe VAL/1/Add.23 
G/VAL/N/1/ZWE/1 VAL/2/Rev.2/Add.5 
 
 
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